by Chris Garlick | Aug 5, 2025 | Uncategorized
Carried-Forward Losses in Australia: Opportunities and Obstacles for Corporations By Christopher Garlick, Barrister-at-Law International and Domestic Taxation Law Introduction In today’s uncertain economic climate, many Australian corporations are holding substantial...
by Chris Garlick | Jul 30, 2025 | Tax Law
Permanent Establishment Risk in Commissionaire Structures: Why a Legal Opinion Matters If your Australian business operates under a Commissionaire structure with a Hong Kong parent company, you could be exposed to permanent establishment risk under Australian tax law....
by Chris Garlick | Jul 24, 2025 | Uncategorized
Cross-Border Ecommerce and the Commissionaire Trap: Are You Creating a Tax Presence in Australia Without Realising It? As ecommerce operations become increasingly globalised, many businesses are turning to sophisticated logistics and payment structures to reduce...
by Chris Garlick | Jul 16, 2025 | Tax Law
When it comes to Australian taxation, residency status plays a crucial role in determining your tax obligations. For individuals entering or returning to Australia, especially those maintaining ties abroad, understanding how residency is assessed under Australian law...
by Chris Garlick | Jul 9, 2025 | Uncategorized
July 2025 marks the beginning of a new financial year and the time to lodge your 2024 tax return. If you’re wondering whether the Australian Taxation Office (ATO) knows everything about you… the short answer is yes. With advanced data matching, bank feeds, and AI...
by Chris Garlick | Jul 1, 2025 | Tax Law
When a Tax Lawyer Becomes Essential While accountants are essential for preparing tax returns and handling routine interactions with the Australian Taxation Office (ATO), there are situations where a tax lawyer’s legal expertise becomes crucial. Whether it’s a tax...
by Chris Garlick | Jun 24, 2025 | Tax Law
Understanding withholding tax rules in Australia is essential for any individual or business earning or distributing income across borders. Whether you’re paying dividends, earning royalties, or handling interest payments, these rules determine how tax is...
by Chris Garlick | Jun 17, 2025 | Tax Law
Who Is Considered a Tax Resident? Under Australian tax law, your residency isn’t just about where you live. You may be deemed a tax resident if: You retain a home in Australia Your family or financial ties remain local You hold a Medicare card, super, or Australian...
by Chris Garlick | Jun 11, 2025 | Tax Law
ATO Tax Audit Legal Advice: What to Do if You’ve Received a Notice or Assessment Get trusted ATO tax audit legal advice before responding. Receiving a letter from the Australian Taxation Office (ATO) can be confronting. Whether it’s a review, a full audit, or a notice...
by Chris Garlick | Jun 4, 2025 | Tax Law
Determining your international tax residency in Australia is one of the most important steps in managing cross-border income and ATO obligations. Whether you’re an expat, a business owner, or relocating for work, knowing where you are a tax resident under Australian...
